We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Use this calculator to work out how much creative industry tax relief or expenditure credits you may get for your production and where to claim it on your Corporation Tax return.
Details of fuel duty payable on light oils, heavy oils, biofuels and road fuel gases.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
Check the availability and any issues affecting the Employers PAYE payment plan service.
Find out more about the rules which exempt work-related training provided for employees from tax.
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
Find out how to decide the VAT place of supply for services in the oil and gas sector.
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Check if your use of oils for an industrial purpose means you do not have to pay Fuel Duty or you’re entitled to a repayment.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Carry out checks on your overseas customers and find out what records you’ll need to keep if you’re approved for the Fulfilment House Due Diligence Scheme (FHDDS).
How to complete an SDLT4 form to tell HMRC about Stamp Duty Land Tax transactions involving companies, non-residential or mixed-use land or buildings, and leases of more than one property.
Tax treaties and related documents between the UK and Norway.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Who needs to register for the tax and when, and what you must do before you register.
When electronic transfers are exempt from Stamp Duty Reserve Tax (SDRT) and when and how you can get SDRT relief.
Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
Notices made under Part 4 of the Finance Act 2026, The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 and The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026, which have t…
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).